Feedback   New User   Login      
Tax Management India. Com TMI - Tax Management India. Com
Acts / Rules Notifications Circulars Tariff/ ITC HSN Forms Case Laws Manuals Short Notes Articles SMS News Highlights
        Home        
Extracts
Home List
← Previous Next →

M/s Centrica India Offshore Private Limited Versus CST, Delhi

2015 (11) TMI 1253 - CESTAT NEW DELHI

Refund claim - Unutilized CENVAT Credit - Export of service - Rule 5 of the Cenvat Credit Rules, 2004 read with Notification Nos. 4/2006-CE (NT) and 5/2006-CE(NT) dated 14.03.2006 - primary Authority rejected the refund claim partly on the ground that support services of business or commerce which the assessee had provided to its overseas associated enterprises and for which it had received remuneration in foreign exchange, was not used outside India but within the Indian territory - Held that:- .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

the overseas entities and Indian call centres would be export of services. Since this service accrues to the benefit of the overseas entity and is therefore to be considered as having been used outside India and for the benefit of the overseas entity. - Decided in favour of assessee. - Service Tax Appeal No. 53238 of 2014-SM - Final Order No. 51748/2015 - Dated:- 21-5-2015 - Mr. G. Raghuram, President For the Petitioner : Shri Tushal Gupta, Advocate For the Respondent : Sh. Amresh Jain, DR ORDE .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

rimary adjudication Authority by the order dated 30.09.2013 sanctioned refund of ₹ 9,35,388/- while rejecting the claim to the extent of ₹ 13,92,112/-. The primary Authority rejected the refund claim partly on the ground that support services of business or commerce which the assessee had provided to its overseas associated enterprises and for which it had received remuneration in foreign exchange, was not used outside India but within the Indian territory. 3. Aggrieved by the primar .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ing efficient interface; to ensure that suppliers follow best practices andshare such best practices and processes utilised in India and in e2e are optimized; to advise on widening the scope of potential services delivered in India through a direct workforce in greater control and other associated services. The assessees overseas associate had subsidiaries and affiliates such as British Gas Trading Limited and Direct Energy Marketing Limited which were served by Indian call centres namely EXL an .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 

Discussion Forum
what is new what is new
 


Share:            

|| Home || About us || Feedback || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version